Legal Opinion
United States v. Silverstein
District Court, S.D. New York
Decided October 30, 1962PublishedCited by 8 opinions
1Opinion of the Court
TYLER, District Judge.
The government moves for an order, pursuant to 26 U.S.C. §§ 7402(b) and 7604, directing respondent, Harry G. Silverstein, to produce the books and records set forth in an Internal Revenue summons dated May 16,1961, served upon respondent on that day pursuant to 26 U.S.C. § 7602.
The summons, in the nature of a subpoena duces tecum and addressed to the respondent, directed him to appear on May 26, 1961, before a Special Agent of the Internal Revenue Service, and there to produce for examination specified books and records of five 1 named partnerships, of which respondent…
2Cases cited14 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Counselman v. HitchcockSupreme Court of the United States · 1892
- Watts v. IndianaSupreme Court of the United States · 1949
- United States v. WhiteSupreme Court of the United States · 1944
- Wilson v. United StatesSupreme Court of the United States · 1911
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States of America and Alexander Dombroski, Special Agent, Internal Revenue Service v. Joseph G. Bowman, as President of Joseph G. Bowman, Inc.Court of Appeals for the Third Circuit · 1970
- United States v. CoganDistrict Court, S.D. New York · 1966
- United States v. SilversteinDistrict Court, S.D. New York · 1965
- United States v. MacIelDistrict Court, D. Rhode Island · 1972
- In Re Grand Jury Subpoena Duces TecumDistrict Court, D. Maryland · 1973
3 more not listed; retrieve them via the Exa API.